The deceased lived abroad, there are assets in several countries or one of the heirs does not live in Spain. We put you in touch with an English-speaking specialist lawyer.
International inheritances: which law applies and where you pay
An inheritance is international if the deceased lived abroad, had assets in several countries or one of the heirs lives abroad. An international inheritance lawyer clarifies which law decides who inherits and which country collects the tax.
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The European Certificate of Succession
It proves who the heirs, legatees or administrators are and is recognised without any special procedure in the States that apply the Regulation. In Spain it is issued by notaries and courts.
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Where the taxes are paid
The Regulation does not govern taxes. In Spain, inheritance tax (Impuesto sobre Sucesiones) depends on where the heir lives and is filed within 6 months of the death, extendable by another 6 if the extension is requested within the first 5. Spain has very few double taxation treaties on inheritances.
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If you have assets in several countries
Plan ahead: make a will that is consistent with the one in your other country, so that one does not revoke the other, and consider choosing the law of your nationality. If you are thinking of handing over assets in your lifetime, check gifts from parents to children. For everything else, a specialist inheritance lawyer.
Which law applies: the European Succession Regulation
For deaths on or after 17 August 2015, Regulation (EU) 650/2012 applies the law of the habitual residence at the time of death to the whole estate, unless the law of nationality was chosen in a will or, exceptionally, there was a manifestly closer connection with another country. Denmark and Ireland do not apply it.
Inheritance tax
Inheritance tax: resident or non-resident heir
What each heir is taxed on in Spain, depending on whether they live here or abroad.
01
Heir who lives in Spain
They are taxed here on everything they inherit, wherever it is, including when the inheritance comes from abroad.
What they can apply
Deduct, within limits, what was paid in the other country on those assets.
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Heir who does not live in Spain
They are taxed here only on the assets located in Spain.
What they can apply
In general, the rules of the relevant region (autonomous community), with its reductions and reliefs.
Tax deadline
6 months for inheritance tax
In an international inheritance too, counted from the death. Tell us about your case and a specialist lawyer will tell you where and how to file it.
Four steps, in the order in which they are usually taken.
1Find out whether there are wills in each country (in Spain, the certificate of last wills, or certificado de últimas voluntades) and which is the last valid one.
2Translate and apostille or legalise the foreign documents and obtain the NIE (foreigner identification number) for any heirs who do not have one.
3Accept and divide the estate before a notary and settle the taxes in each country.
4Register the properties and change the ownership of the accounts.
Where the deceased lived, where the assets are and where the heirs live.
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02A specialist
An international inheritance lawyer looks into it
A bar-registered lawyer specialising in international successions reviews your case and contacts you.
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03No obligation
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An inheritance across borders?
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Frequently asked questions
Questions about international inheritances
I live in Spain and have inherited in another country: do I have to pay here?
Yes. As a resident you are taxed here on everything you inherit, wherever it is. You can deduct, within limits, what you paid in the other country.
Which law applies if a foreigner dies owning a house in Spain?
The law of the country of their habitual residence at the time of death, unless they chose the law of their nationality in their will. If they lived in Spain, in principle Spanish law.
Is a will made abroad valid in Spain?
In general yes, if it meets the formal requirements of the country where it was made or of the law of the testator's nationality or residence. It has to be translated and apostilled or legalised.
What is the European Certificate of Succession for?
To prove in another EU country who is an heir or legatee without repeating the procedure there: collecting accounts, changing the ownership of assets or registering properties.
Do foreign heirs need an NIE?
Yes. They need it to settle inheritance tax, accept the inheritance before a notary and register the properties in their name at the Land Registry (Registro de la Propiedad).
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